This page has been developed to offer non-authoritative tools and
guidance in understanding and applying OSPI, State and Federal requirements as
well as to provide other materials on current topics for school districts.
Authoritative guidance may be found under the Instructions and WAC links on our
website. This site is under development. Check back here frequently for new
content!
Fund Balance Reporting
Tool (Excel) (Updated September 5, 2012) This spreadsheet
can be used by districts to properly categorize their ending fund
balances in accordance with GASB Statement 54 for the 2011-12 school
year. For more information or assistance, please contact Daniel
Lunghofer, (360) 725-6303, or
daniel.lunghofer@k12.wa.us.
Schedule of Expenditures of Federal
Awards Template - Excel (Posted 9/10/09) This template is
provided for districts to use for reporting their federal award
expenditures to the State Auditor's Office. For more information
on filling out the SEFA, please see Chapter XI of the ABFR handbook.
See below, under Tools, for an MS Word version of the SEFA and an example
of a SEFA and Footnotes.
Special
Education Preliminary Maintenance of Effort Test and Possible
Supplant Template - Excel(Posted
May 21, 2012) Districts can use this template to calculate the
preliminary special education maintenance of effort test and the
possible supplant amount over several years. This workbook can be used to assist the district
in budgetary preparation for 2011–12 and 2012–13. Instructions for using the
template are included in the workbook. For further assistance
please contact Daniel Lunghofer, (360) 725-6303 or
daniel.lunghofer@k12.wa.us.
Federal Excess Cost Template - Excel The
Federal Excess Cost Verification Form may assist districts in verifying
compliance with Federal Excess Cost requirements outlined in 20 U.S.C.
1413 (a), regarding the use of funds provided under Part B of the IDEA.
This document, or a district created form meeting the requirements of
Appendix A, should be retained by the district as demonstration of
compliance for audit purposes. For further assistance please
contact Daniel Lunghofer, (360) 725-6303 or
daniel.lunghofer@k12.wa.us.
Federal
Cross Cutting Preliminary Maintenance of Effort Test (Posted 4/19/12) The
preliminary Federal Cross Cutting maintenance of effort
spreadsheet is used to determine if a district is maintaining effort
from prior (2010-11) to current year (2011-12). This workbook is
helpful in determining mid year MOE compliance and to assist the district in budgetary preparation for
2012-13. Instructions for using the
template are included in the workbook. For further assistance
please contact Ramona Garner, (360) 725-6304 or
ramona.garner@k12.wa.us.
Transportation To-From Short Method Template
(Revised
9/24/12) This method is
intended to calculate an amount of non-state-funded
transportation costs to move out of Program99, using the
debit/credit transfer process. Class 1 (over 2000 FTE) may
NOT use this method. Contracting districts, districts who
direct-charge other programs, and districts who calculate and
allocate non-state-funded costs monthly would not use this form.
Transportation To-From Long Method Template
(Revised 9/24/12) -This two step
method is intended to calculate an amount of non-state-funded
transportation costs to move out of Program 99, using the
debit/credit transfer process. All non-state-funded costs must
be calculated and moved by year-end, when the remaining balance
in Program 99 will represent state-funded (to-from) costs.
This updated form allows districts to project to/from costs for the
upcoming year based on inflation rates (included in the sheet).
GAAP (General Accepted Accounting Principles)
The following Excel documents were developed by Jeff Phan, Tacoma School
District. Districts are encouraged to copy as a blank document and work from
the second copy.
Schedule of Expenditures of Federal Awards
(SEFA) - MS Word (Posted 1/30/09) This SEFA document should be filled
out each year in preparation for audit.
An example of a SEFA and
Footnotes is provided. Guidance for preparing the SEFA is found in the
Administrative, Budgeting and Financial Reporting (ABFR) Handbook,
Chapter XI. For information on how to
submit the SEFA contact the State Auditor's Office at 360-725-5612.
Supervisor, Apportionment Payments, Basic Ed Funding :
Steve Shish (360)725-6307
Supervisor, Personnel Reporting :
Ross Bunda
(360)725-6308
Apportionment Advances/Redirections :
Mike Dooley (360)725-6305
Office of Superintendent of Public Instruction
School Apportionment & Financial Services
Old Capitol Building, PO Box 47200
Olympia, WA 98504-7200
Phone:(360)725-6300 FAX:(360)664-3683 TDD:(360)664-3631
Blank GAAP Reports